| 台湾地区所得税制度及其启示 |
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| 引用本文： | 蒋金法.台湾地区所得税制度及其启示[J].涉外税务,2007(1):43-46. |
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| 作者姓名： | 蒋金法 |
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| 作者单位： | 江西财经大学国际学院,江西,南昌,330013 |
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| 摘 要： | 本文对中国台湾地区所得税制度的演进、发展及立法政策精神进行了深入的理论分析,从税收一体化的角度对未来中国大陆地区所得税改革进行了展望,并提出了切实的政策建议。
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| 关 键 词： | 中国台湾地区 中国大陆地区 所得税 税收一体化 |
Income Tax Systems in Both Sides of Taiwan Straits: Their Comparisons |
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| Jinfa Jiang.Income Tax Systems in Both Sides of Taiwan Straits: Their Comparisons[J].International Taxation In China,2007(1):43-46. |
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| Authors: | Jinfa Jiang |
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| Institution: | Jin fa Jiang |
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| Abstract: | This paper makes a thorough analysis of the evolution, legislation and reform of income tax systems of Taiwan District, and looks into the prospect of income tax reform in mainland China from the perspective of unification of corporate tax and personal tax. |
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| Keywords: | Both sides of Taiwan Straits Income tax Unification of CIT and PIT |
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